<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="ImperialOrder" Num="32" PromulgateDay="31" PromulgateMonth="3" Year="15">
  <PromulgateBody>
    <PromulgateStatement>朕酒造稅法施行規則中改正ノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <RegentSignature>攝政名</RegentSignature>
    <ApprovalDate>大正十五年三月三十一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>若槻禮次郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>濱口雄幸</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第三十二號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>酒造稅法施行規則中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <NewProvision>
            <Article Num="43_3">
              <ArticleTitle>第四十三條ノ三</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>酒造稅法第三十五條ノ三第一項ニ依リ稅務署長ハ酒造組合法ニ依リ設立シタル酒造組合ニ對シ徵稅上必要ナル設備ヲ爲シ又ハ徵收事務ノ補助ヲ爲スヘキコトヲ命スルコトヲ得</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前項ノ酒造組合ニ對シテハ每酒造年度間ニ於テ所屬組合員ノ製造酒類中造石數ヲ查定シタル酒類ノ查定石數（滓引減量又ハ貯藏減量ヲ控除シタルモノ）十石ニ付一圓ノ割合ヲ以テ計算シタル金額ノ交付金ヲ交付ス此ノ場合ニ於テ十石未滿ノ端數アルトキハ之ヲ十石トシテ計算ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="43_4">
              <ArticleTitle>第四十三條ノ四</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前條ノ酒造組合前條第一項ノ命令ニ違反シタルトキハ交付金ノ全部又ハ一部ヲ交付セサルコトヲ得</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="43_5">
              <ArticleTitle>第四十三條ノ五</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>沖繩縣ニ於テ製造シタル酒類ヲ帝國內ノ他ノ地方ヘ移出スルハ那覇港ニ由ルヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前項ノ場合ニ於テハ樺太酒類出港稅法施行規則第二條乃至第四條ヲ準用ス但シ同規定中樺太廳支廳トアルハ稅務署トシ樺太廳長官トアルハ大藏大臣トス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ大正十五年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>大正十四酒造年度ニ限リ第四十三條ノ三ノ改正規定中每酒造年度トアルハ大正十五年四月一日ヨリ同年九月三十日迄ノ期間トス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>